Carol, a self-employed CPA, purchases hockey tickets online for $180 and takes a client to the game. Immediately before the game, Carol and the client dine on Chicken wings and other food and beverages at the restaurant in the arena. And Carol charges the full $140 bill for dinner on her credit card. During dinner, and at various points throughout the game, they discuss an ongoing project Carol is working on for the client and a potential new project. Carol will deduct A. $150 B. $60 C. $120 D. $70